Changing tax class when having children and living in separate residences.
April 8, 2017 | 25,00 EUR | answered by Oliver Burchardt
Hello!
I hope you can help me.
My boyfriend and I are expecting a baby in mid-June.
Now I'm wondering which tax class I will be in.
The situation is as follows:
I am German, employed and resident in Germany. My boyfriend is Dutch, self-employed and also registered in the Netherlands.
Do I now count as a single parent in tax class 2, even though we will be raising the child together and will also have joint custody?
In my opinion, that wouldn't be entirely correct...
He also plans to register his residence in Germany, but this will not happen before the birth of the child.
What advantages and disadvantages do I have?
Who do I need to contact if I want to change my tax class?
Thank you for your help!
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
For the question of whether you can switch to tax class II and thus claim the single parent allowance, it is crucial whether you and your boyfriend form a so-called household community.
Whether this is the case is not solely based on registration circumstances, such as where you and your boyfriend are registered as residents.
The Federal Fiscal Court has affirmed such a situation when there is a shared household management through the separate completion of housework and the use of household items.
Legally, it is difficult to argue that such a situation does not exist in your case. You will certainly spend a significant amount of time with your boyfriend, regardless of where he lives, either in your apartment or his.
Therefore, I see no realistic possibility for you to claim the allowance and thus the tax class change.
Sincerely,
Oliver Burchardt
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